Introduction:
When preparing for the Mathematics section of UPSC, it is important to strike a balance between theory and numerical problems. Both aspects are crucial for a comprehensive understanding of the subject and for scoring well in the exam.

Theory:
1. Conceptual Understanding: Theory helps in building a strong foundation by providing a conceptual understanding of various mathematical concepts and principles. It helps in understanding the underlying logic and reasoning behind different mathematical formulas and theorems.
2. Application of Concepts: Theory provides the necessary knowledge to apply mathematical concepts in problem-solving. It helps in identifying the appropriate formulas or theorems to be applied in different scenarios.
3. Understanding the Exam Pattern: Theory helps in understanding the exam pattern and the types of questions that can be expected in the UPSC exam. It helps in identifying the important topics and areas that need more focus.

Numerical Problems:
1. Enhancing Problem-solving Skills: Numerical problems provide an opportunity to apply theoretical knowledge in practical scenarios. Solving a variety of numerical problems helps in enhancing problem-solving skills and improves the ability to think analytically.
2. Time Management: Numerical problems help in improving time management skills, as solving them requires speed and accuracy. Regular practice of numerical problems can significantly improve the speed of solving mathematical calculations.
3. Exposure to Different Question Types: Solving numerical problems exposes candidates to different question types and variations. It helps in understanding the diverse ways in which mathematical concepts can be tested in the exam.

Conclusion:
In conclusion, both theory and numerical problems are important for the Mathematics section of UPSC. A balanced approach, focusing on understanding the theory and practicing numerical problems, is essential for a comprehensive preparation. Regular practice of numerical problems will not only enhance problem-solving skills but also improve speed and accuracy, which are crucial for scoring well in the UPSC exam.